VAN BOCKSTAEL & PARTNERS: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
VAN BOCKSTAEL & PARTNERS
Largest movements
- Receivables within one year -€534
down €534 (-22.7%), from €2,349 to €1,816
of which Trade receivables: -€534
- Cash -€409
down €409 (-34.7%), from €1,179 to €770
mainly Other debts (-€4,147) and Trade debts (-€600)
- Other debts -€4,147
down €4,147 (-5.8%), from €71,016 to €66,869
- Profit (loss) carried forward +€3,845
up €3,845 (+2.9%), from -€132,769 to -€128,924
- Trade debts -€600
down €600 (-17.9%), from €3,348 to €2,747
- Tax, wage and social debts +€397
up €397 (+2,470%), from €16 to €413
- Accrued charges and deferred income -€387
no longer reported in 2025 (was €387)
- Gross operating margin -€2,209
down €2,209 (-34.9%), from €6,336 to €4,127
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,238 | €9,345 | -€893 | -8.7% |
| Fixed assets | 21/28 | €135 | €135 | = | 0.0% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €10,103 | €9,210 | -€893 | -8.8% |
| Stocks and contracts in progress | 3 | €6,575 | €6,625 | +€50 | +0.8% |
| Stocks | 30/36 | €6,575 | €6,625 | +€50 | +0.8% |
| Amounts receivable within one year | 40/41 | €2,349 | €1,816 | -€534 | -22.7% |
| Trade receivables | 40 | €2,334 | €1,801 | -€534 | -22.9% |
| Other amounts receivable | 41 | €15 | €15 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,179 | €770 | -€409 | -34.7% |
| Total equity and liabilities | 10/49 | €10,238 | €9,345 | -€893 | -8.7% |
| Equity | 10/15 | -€64,529 | -€60,684 | +€3,845 | +6.0% |
| Contributions | 10/11 | €62,036 | €62,036 | = | 0.0% |
| Capital | 10 | €62,036 | €62,036 | = | 0.0% |
| Issued capital | 100 | €62,036 | €62,036 | = | 0.0% |
| Reserves | 13 | €6,204 | €6,204 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,204 | €6,204 | = | 0.0% |
| Legal reserve | 130 | €6,204 | €6,204 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€132,769 | -€128,924 | +€3,845 | +2.9% |
| Amounts payable | 17/49 | €74,767 | €70,029 | -€4,738 | -6.3% |
| Amounts payable within one year | 42/48 | €74,380 | €70,029 | -€4,351 | -5.8% |
| Trade debts | 44 | €3,348 | €2,747 | -€600 | -17.9% |
| Suppliers | 440/4 | €3,348 | €2,747 | -€600 | -17.9% |
| Taxes, remuneration and social security | 45 | €16 | €413 | +€397 | +2,470% |
| Taxes | 450/3 | €16 | €413 | +€397 | +2,470% |
| Other amounts payable | 47/48 | €71,016 | €66,869 | -€4,147 | -5.8% |
| Accrued charges and deferred income | 492/3 | €387 | - | -€387 | |
| Other operating charges | 640/8 | €141 | €144 | +€4 | +2.6% |
| Gross operating margin | 9900 | €6,336 | €4,127 | -€2,209 | -34.9% |
| Operating profit (loss) | 9901 | €6,196 | €3,983 | -€2,213 | -35.7% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €129 | €137 | +€8 | +6.2% |
| Recurring financial charges | 65 | €129 | €137 | +€8 | +6.2% |
| Profit (loss) for the period before taxes | 9903 | €6,068 | €3,845 | -€2,223 | -36.6% |
| Profit (loss) for the period | 9904 | €6,068 | €3,845 | -€2,223 | -36.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,068 | €3,845 | -€2,223 | -36.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.